Medi Point Medical And General Store vs. The State Of Telangana
Held
The Court did not delve into the merits of the contentions raised by either party regarding the limitation period. Instead, the Court granted liberty to the petitioner to prefer an appeal against the impugned order within a period of two weeks. This liberty included filing the appeal with a statutory pre-deposit and a delay condonation application. The Court directed that the appellate authority would consider the question of delay sympathetically, taking into account the facts and circumstances, and if satisfied, proceed to decide the appeal on its merits in accordance with law. The writ petition was disposed of with this liberty granted to the petitioner. No issue was expressly left undecided, as the Court chose not to rule on the core legal arguments presented.
Facts
The petitioner, Medi Point Medical and General Store, filed a writ petition before the Telangana High Court challenging proceedings initiated by the Assistant Commissioner (State Taxes) under Section 73 of the SGST/CGST Act, 2017. The proceedings, culminating in an order dated 26.09.2025 and a subsequent order dated 24.12.2025, pertained to the tax period April 2021 to March 2022. The petitioner alleged that these proceedings were barred by limitation. The respondents, the State of Telangana and the Assistant Commissioner, contended that the order was passed within the extended time limit prescribed by a notification.
Key Issues
1. Whether the proceedings initiated and concluded under Section 73 of the SGST/CGST Act, 2017, for the tax period April 2021 to March 2022, are barred by limitation, as argued by the petitioner? 2. Whether the impugned order dated 24.12.2025, passed under Section 73 of the SGST/CGST Act, 2017, is within the time limit prescribed by the relevant notification, as argued by the respondents? Petitioner's Contention: The petitioner argued that the impugned proceedings under Section 73 of the Act were initiated and concluded beyond the time limit prescribed, rendering them barred by limitation. Respondents' Contention: The respondents argued that as per a notification extending the time limit, the cut-off date for passing adjudication orders for the tax period 2021-2022 was 31.12.2025, and the impugned order was passed on 24.12.2025, thus not being barred by limitation. They also submitted that the petitioner was free to prefer an appeal against the order.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE FIRST DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 28425 OF 2026 Between: Medi Point Medical and Generdl Store,, 9-4-1361471A, Beside Azan lnternational School, Samta Colony, Tolichowki, Hyderabad-500008 Rep by its Partner Mohd Nishad Uddin, S/o. Mohammed Nayeemuddin, Rio.H.No.9-1 1-247151, Rati Gally, Jamali Darwaza, Golconda, Hyderabad- 500008 ... Petitioner AND 1 . The State of Telangana,, Represented by its Principal Secretary, Revenue & Commercial Tax Department, Secretariat Buildings, Hyderabad-500022, Telangana State
The Assistant Commissiner (State Taxes), Office of the Assistant Commissioner Mehdipatnam-1 Circle, Charminar Division HYDERABAD- 500028, Telangana State ...Respondents Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ more in the nature of Writ of Mandamus declaring the action on the part
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